Capital tax issues / [by] Peter E. McQuillan and E. Cal Cochrane ; prepared for the Technical Committee on Business Taxation. : F21-4/96-8E-PDF
This paper examines the history of federal capital taxes beginning with the temporary capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed.--Abstract
Permanent link to this Catalogue record:
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| Department/Agency | Canada. Department of Finance. |
|---|---|
| Title | Capital tax issues / [by] Peter E. McQuillan and E. Cal Cochrane ; prepared for the Technical Committee on Business Taxation. |
| Series title | Working paper96-8 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Other formats | Paper-[English] |
| Note(s) | "This paper examines the history of federal capital taxes beginning with the "temporary" capital tax on financial institutions introduced in May 1985 (Part VI tax).... The potential for economic distortions that may result from the imposition of federal capital taxes is considered as well as the effect of capital taxes on investment and business decisions. Common techniques that are used to minimize federal and provincial capital taxes are also discussed."--Abstract. |
| Publishing information | Ottawa - Ontario : Finance Canada December 1996. |
| Description | 48p.references, table |
| Catalogue number |
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| Subject terms | Income tax |